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Jordan Releases Form Templates for Local File, Master File, Transfer Pricing Disclosure, and CbC Report

21 January 2022

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Approved Changes

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Jordan

Jordan's Income and Sales Tax Department has released a series of form templates for transfer pricing, including: Local File (word doc); Master File (word doc); Transfer Pricing Disclosure (excel - two sections) Country-by-Country (CbC) Report (excel - three sections/tables) As previously reported, Jordan introduced requirements for the three-tier documentation developed as part of BEPS Action 13 and the requirement to submit a transfer pricing disclosure through Regulation No. 40 of 2021, which was published on 7 June 2021 and generally applies in respect of the 2021 tax year and future years. The published form templates are in line with Executive...